2024 (3) TMI 1343

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..... order was passed without hearing the petitioner and without considering petitioner s request for adjournment on the ground of pendency of this writ petition, directly or indirectly violation of principle of natural justice is involved in this writ petition and at the same time, the legal aspect is that the impugned adjudication order is appellable order under the statute, this aspect cannot be ign .....

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..... ing for the parties. By these writ petitions, petitioner has challenged the impugned show-cause notice and final adjudication order on the ground of authority having lack of jurisdiction and further on the ground that during pendency of the writ petition being WPA 5780 of 2024, wherein the subject matter of challenge is the impugned show-cause notice, the adjudicating authority without considering .....

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..... ect cannot be ignored. If petitioner is agreeable to pay 10% of the tax demand in that event this court in exercise of its discretionary power may hear this writ petition, otherwise, this Court is of the view that the matter should be remanded to the adjudicating authority concerned to pass a fresh order after giving opportunity of hearing to the petitioner and allowing the petitioner to take all .....

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